2019考研英语翻译每日一练： 逃税

逃税

tax evasion

请看例句：

The Chinese tax authority has started investigations on tax evasion practices in the film and television industry. Any illegal activities uncovered will be punished in line with the law, the State Administration of Taxation said in a statement released on Sunday.

国家税务总局3日发布声明称，我国税务部门已就影视圈逃税问题展开调查，如发现任何违法行为，将严格依法处理。

该声明是针对近日在网上引发热议的"著名女演员范冰冰或通过签订阴阳合同逃税(evade paying tax through only reporting a fraction of her total income as stated on a payment contract)"一事的回应。著名文化评论人士(cultural critic)、前央视主持人(former CCTV anchor)崔永元早前在其微博上传了"范冰冰4天片酬合同"的照片(post photos of the contract for a four-day shoot involving Fan)。崔永元称，该片酬合同中涉及的只是其总收入的小部分，其余大部分片酬则是通过私下签订的合同支付(be paid through separate privately-signed agreements)，从而达到逃税(avoid tax payment)的目的。

崔永元曝出明星天价片酬，并起底疑似大小合同、阴阳合同(yin yang contracts)等问题后，国家税务总局(the State Administration of Taxation)责成江苏等地税机关依法开展调查核实。崔永元在接受江苏新闻广播记者采访时已经表示，愿意配合税务部门展开调查。范冰冰工作室负责人也就此回应称，范冰冰从未签过"阴阳合同"(have never signed double contracts)。接下来，将全力配合相关部门依法核查。

"崔永元怒撕范冰冰(Cui Yongyuan bombarding Fan Bingbing)"一事或许只是揭开了明星避税逃税的"冰山一角(a tip of the iceberg)"。南京师范大学法学院院长、博士生老师蔡道通教授认为，税务机关有义务将此作为重要的案件线索，查明是否存在这一阴阳合同的事实，甚至，是否属于单纯孤立的个案(single case)，还是普遍存在的演艺界的"潜规则"(broad hidden rule in the film and television industry)。蔡道通认为，行为人如果涉嫌逃税，则应补缴税款和缴纳滞纳金(delaying payment)，如涉嫌犯罪(be suspected of crimes)，应当将案件移送公安机关进行进一步调查(be sent to police for further investigation)。

[相关词汇]

增值税 value-added tax

重复征税 duplicated taxation

税制 taxation system

税负 tax burden

税收倒置 tax inversion

零容忍 zero-tolerance